Overview
- Current rules let employers pick between two legal methods for withholding Income Tax on the Sueldo Anual Complementario (SAC) under RG 4003‑E and related payroll rules.
- Method A adjusts tax at the moment the aguinaldo is paid by adding the actual SAC and subtracting prior doceavas, which can raise immediate retentions.
- Method B keeps the month‑by‑month doceava proration and postpones the full adjustment to the annual or final liquidation, which often results in less tax withheld at payment time.
- Because ANSES applied a 2.58% mobility rise for June and published a July calendar confirming a 2.1% increase that starts the week of July 8, many advisers say inflation‑updated scales used at annual settlement make option B more favorable now.
- Workers cannot force a method and employers are not required to notify staff, so employees should check payslips and expect any excess tax taken under Method A to be returned at the annual liquidation or on termination.